关于宏观核算与微观核算的两个问题叶平，王晓晞本文将论述宏观核算与微观核算都涉及到的两个问题，一是增加值核算，二是资产负债核算。对于这两种核算，都存在一些误解，也都存在如何准确核算的问题。一、新会计制度与增加值核算（一）对增加值指标的几种误解及对它们的... Two Issues on Macro-accounting and Micro-accounting Ye Ping, Wang Xiaogang This article will discuss two issues involved in macro-accounting and micro-accounting. One is value added accounting, and the other is asset-liability accounting. There are some misunderstandings about these two kinds of accounting, and there are also problems of how to make accurate accounting. First, the new accounting system and value added accounting (A) of the value added indicators of several misunderstandings and their ...